This diploma thesis is concerned with specific situations regarding accounting for immovable property, including building right, non-monetary investments in fixed capital, immovable property held for sale (as inventory) and finance lease of immovable property. The term immovable property itself is explained from different point of views. Closer look is devoted to acquisition, possession and disposal of immovable property with even more detailed description of investment property valuation and depreciation.
Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:202060 |
Date | January 2014 |
Creators | Nerad, Michael |
Contributors | Molín, Jan, Müllerová, Libuše |
Publisher | Vysoká škola ekonomická v Praze |
Source Sets | Czech ETDs |
Language | Czech |
Detected Language | English |
Type | info:eu-repo/semantics/masterThesis |
Rights | info:eu-repo/semantics/restrictedAccess |
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